What does the auditor need to document when there is substantial doubt that a client will continue as a going concern?

Multiple Choice

The conditions or events that suggest there is a going concern uncertainty

Management's plan $($or lack thereof$)$ to mitigate the conditions and to continue as a going concern

The auditor's conclusion on whether, after evaluating management's plan, substantial doubt exists regarding the company's ability to continue as a going concern and whether any report modifications are needed

All of the choices are correct.